Cellphone expenditure deduction code

By Nicci Courtney-Clarke · Updated

Faara

Faara said:
12 February 2016 at 14:59

I receive a monthly cellphone allowance. Under what code do I deduct the actual expenditure on my tax return on SARS eFiling? The "other" category has not historically been available to me.
TaxTim Nicci

TaxTim Nicci said:
12 February 2016 at 15:02

What type of income do you earn?
Faara

Faara said:
12 February 2016 at 15:10

I am a consultant, and I get paid a monthly salary. No commission earnings or other earnings.
TaxTim Nicci

TaxTim Nicci said:
12 February 2016 at 15:29

Unfortunately then you will not be able to deduct the costs against this allowance, but you could deduct the depreciation of the cell phone - which would be over 3 years. You would need to demonstrate to SARS however what the split between personal and private use was.
Faara

Faara said:
12 February 2016 at 15:43

Thank you
TaxTim Nicci

TaxTim Nicci said:
12 February 2016 at 16:38

Only a pleasure!